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50 Intertax 1 (2022)

handle is hein.kluwer/intrtax0050 and id is 1 raw text is: Agreement? What Agreement? The 8 October 2021, OECD Statement in Perspective Yariv Brauner DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare? Nevia 6i6in-gain & Joachim Englisch Brexit: The Direct and Indirect Effect of the EU-UK Trade and Cooperation Agreement J.J.A.M. Korving &J.C. van der Have 40 Taxpayer's Right to Privacy? Anna Drywa Critical Review of the ATAD Implementation 56 The Implementation of the ATAD in Luxembourg Katerina Pantazatou Country Note 66 Arm's Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments Celine Martin, Vikram Chand & Natassia Burkhalter Case Law Trends 82 The CJEU's Approach to the Objectives of Progressive Turnover-Based Taxes: Respect for the Member States' Fiscal Sovereignty or Authorization for Circumventing EU Law? Rita Szudoczky & Balazs Karolyi Literature Review Rebecca M. Kysar, 'Unraveling the Tax Treaty', Vol. 104, Minnesota Law Review, Issue 4, 1755-1837, 2020 & Ruth Mason, 'The Transformation of International Tax', Vol. 114, American Journal of International Law, issue 3, 353-402, 2020, by Ricardo Garcia Ant6n 97 PEER REVIEWER LIST 2021 100 Article Index Editorial 2 Articles 7 28 94